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In 2007, historical legislation was passed replacing the 1975 Single Business Tax (“SBT”) with a new tax structure entitled the Michigan Business Tax (“MBT”). Dykema has compiled a collection of all public documents relating to this new tax, beginning with the 2006 Initiative repealing the SBT effective December 31, 2007 through the final Public Act enacting the MBT, along with all corresponding legislation.
Additionally, this site contains all subsequent 2007-08 legislation that has been introduced and amends the MBT.
Click here to access the MBT public documents. This is a paid subscription site. Prior to January 1, 2008, the cost for access to this site for 2007 and 2008 is $500. After January 1, 2008, the cost will be $750 for access during 2008.
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